TaxTMI 
TaxTMI 
2025 (12) TMI 1609
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....resent appeal has been filed before this Tribunal. 2. The learned counsel for the appellant submitted that there is a delay of 163 days in filing the appeal according to the department. He drew my attention towards section 37C of the Central Excise Act, 1944. It provides that any decision or order passed or any summons or notices issued under this Act or the Rules made thereunder, shall be served by tendering the decision, order, summons or notice or sending it by registered post with acknowledgement due or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 to the person for whom it is intended or his authorised agent. In section....
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....ust, 2015 to "Sunny Side East Block, Ground Floor, 8/17 Shaffee Mohammed Road, Off Greams Road, Chennai-600006, Tamilnadu. However, despite the aforesaid intimation to the Revenue Authorities, the Order-in-Original dated 22nd June, 2015 was served by way of speed post on 22nd August, 2015 to the "Security Personnel" at Surat office. He has submitted that till the present day, the aforesaid Order-in-Original dated 22nd June, 2015 has not been duly served to the company at its Chennai office. The submission of the learned counsel for the appellant is that service on "Security Personnel" at Surat office is "no service" in the eyes of law. Therefore, it cannot be said that the copy of Order-in- Original was duly served on 22nd August, 2015 on t....
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....ld have condoned delay of one more month. Thus, appeal in any case should have been filed before 25th November, 2015 for condoning delay. Beyond this period, the law does not grant power to condone delay. The appellant filed appeal on 5th April, 2016 which is after a delay of three months and eleven days which cannot be condoned as per legal provisions contained in the Finance Act, 1994. The learned AR also submitted that this Tribunal is creation of the Customs Act, 1962 and it cannot condone the delay beyond the said period. He has cited the case Tnet Messaging Services Pvt Ltd vs. Commissioner of Customs CGST & Central Excise Mumbai East reported in 2023 (3) TMI 891 in which it has been categorically held that Tribunal has no power to co....
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....order passed under this Act shall be served by tendering the decision, order, summons or notice or sending it by register post with acknowledgment due or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 to the person for whom it is intended or his authorised agent. 4.2 Now, in this case, the copy of order passed by Adjudicating Authority has been served on the "Security Personnel" at Surat office allegedly on 22nd August, 2015. I am of the view that this aspect has not been properly considered by the learned Commissioner (Appeals) in passing the impugned Order. The learned Commissioner (Appeals) was duty bound to have considere....